THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

In this blog post I continue my exploration of how you should assess your compliance internal controls using the Committee of Sponsoring Organization of the Treadway Organization (COSO), publication ...

Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...

Businesses are facing constant changes, especially after a year like 2020. As such, risk management is crucial. And a tactic many organizations use to tackle risk and compliance is mapping controls.

Control performance assessment and monitoring represent a critical discipline in modern engineering, pivotal in ensuring that industrial and building systems operate at peak efficiency. At its core, ...